#accounting  a system that provides quantitative information about finances
  supertype:  system_of_rules__system  a complex of methods or rules governing behavior; "they have to operate under a system they oppose"; "that language has a complex system for indicating gender"
  subtype:  balance_of_payments__balance_of_international_payments  a system of recording all of a country's economic transactions with the rest of the world over a period of one year; "a favorable balance of payments exists when more payments are coming in than going out"
  subtype:  current_account__currentaccount  that part of the balance of payments recording a nation's exports and imports of goods and services and transfer payments

No statement uses or specializes accounting; click here to add one.